Record Detail

"Pembimbing:Rizal Mawardi, S.E.,M.A.,--This research aims to analyze the influence of debt default, financial condition and
previous year's audit opinion on going concern audit opinion. The data used in this research
is secondary data in the form of annual reports obtained from the Indonesia Stock Exchange
(BEI) website. The population of this research is manufacturing companies registered on the
IDX for the 2019 - 2021 period, with a total sample of 45 manufacturing companies with 135
manufacturing sector observations. The analysis technique used in this research is logistic
regression analysis at a significance level of 5%. The results of this research provide
empirical evidence that financial conditions and previous year's audit opinion have a

significant effect on going-concern audit opinion, while debt default has no effect on going-
concern audit opinion."